Forensic &

Valuation

serVices Group

akron, ohio

Raymond H. Dunkle, IIShareholder, Partner

The Forensic & Valuation Services Group of BCG & Company is comprised of highly

credentialed, specially trained and specifically experienced forensic accountants.

Red Flag Reporting is an employee ethics hotline owned by BCG & Company.

As Partner in the Forensic and Valuation Services Group, Ray manages and performs complex business

valuations for purposes including litigation matters, estate and gift tax planning, economic damage

claims, divorces and shareholder disputes.

Ray’s expert representation for fraud and forensic accounting services is stellar. He has been called

upon by the Ohio Supreme Court to serve as an expert witness and he has spoken at the international,

national, regional and state levels on the topics of fraud and forensics. Ray has been engaged as an

expert by many of the area’s top law firms.

Education: The University of Akron, Bachelor of Science in Accounting (1991)

Credentials: Certified Public Accountant (CPA), Accredited Senior Appraiser (ASA), Accredited in Business Valuation (ABV), Certified Valuation Analyst (CVA), Certified in Financial Forensics (CFF), Certified Fraud Examiner (CFE), Chartered Global Management Accountant (CGMA)

Interesting Fact: A perpetual learner, in his spare time Ray is pursuing a Masters of Ministry degree from Grace Theological Seminary.

As a Manager in the Forensic and Valuation Services Group, Tiffany is specialized in performing complex

business valuations, financial analysis and litigation support for clients. She handles the supervision

and review of business valuations prepared for gifts, estates and divorces as well as analyzing economic

damage claims and helping to grow the practice.

Additionally, she works with fraud and forensic applications, including the operation of Red Flag

Reporting prevention and detection program.

Tiffany has expert witness experience and has spoken about valuation issues at the Akron and Canton

chapters of the Institute of Management Accountants (IMA) and at the University of Akron’s Beta Alpha

Psi business fraternity.

Education: Florida State University, Bachelor of Science in FinanceUniversity of South Florida, Master’s of Business Administration (MBA)

Credentials: Accredited Senior Appraiser (ASA)

Interesting Fact: Passionate about people and different cultures, Tiffany has studied five foreign languages and has visited eight foreign countries, with many more international trips planned for the future.

Forensic &

Valuation

serVices Group

akron, ohio

Tiffany Herbert Manager

Forensic &

Valuation

serVices Group

akron, ohio

Forensic &

Valuation

serVices Group

akron, ohio

Albert J. MacsoManager

As a Manager in the Forensic and Valuation Services Group, Albert performs business valuations for

various purposes including mergers and acquisitions, bank financing, estate and gift tax planning,

divorces, shareholder disputes and litigation matters. Using advanced data extraction software,

Albert also assists in providing fraud detection and forensic accounting services, along with fraud

deterrence consulting to help businesses minimize the risks of employee dishonesty.

Prior to joining BCG & Company, Albert developed his skills working for an international accounting

firm applying US GAAP, US GAAS, and PCAOB auditing standards as related to SEC registrants as well

as privately held entities and performed compliance testing of design and effectiveness of internal

controls (Sarbanes Oxley).

Education: Kent State University, Bachelor of Science in Accounting (2004)

Credentials: Certified Public Accountant (CPA), Certified Valuation Analyst (CVA), Certified Fraud Examiner (CFE)

Interesting Fact: An enthusiastic cyclist, Albert recently rode his bicycle from New York City to Akron, Ohio, a trip of over 500 miles.

Ben AustinSenior Associate

As a Senior Associate, Ben assists in the preparation of business valuations for various purposes,

including mergers and acquisitions, bank financing, estate and gift tax planning, shareholder disputes

and litigation matters. Ben also aids in forensic accounting and fraud detection and prevention.

Ben’s prior experience includes work in the Assurance Services department of BCG & Company,

where he assisted clients’ needs pertaining to financial statement audits and compliance reporting

requirements. During this time, Ben managed audits from planning to report issuance and was

involved in analyzing internal controls to help his clients mitigate the risk of fraudulent activity.

Education:Kent State University, Bachelor of Business Administration, Cum Laude (May, 2007)Kent State University, Post baccalaureate Major (BBA) in Accounting (August, 2009)

Credentials:Certified Public Accountant (CPA)

Interesting Fact:Motivated to succeed, Ben completed his undergraduate degree at the age of 20 with Cum Laude honors.

Forensic &

Valuation

serVices Group

akron, ohio

Raymond A. LampnerPartner

Ray performs business valuations and litigation advisory services for clients in a variety of sectors for

use in mergers and acquisitions, bank financing, buy/sell agreements, shareholder disputes, litigation,

ESOP’s and gift and estate tax returns.

Ray speaks frequently on business valuation and mergers and acquisitions. He is a founding

member of the Exit Planning Institute – Cleveland Chapter, is an Executive Board Member of Cascade

Capital Corporation, an Advisory Board Member for Westfield Bank and is Treasurer of the Fairlawn

Community Improvement Corporation.

Education: The University of Akron, Bachelor of Science in Accounting (1993)

Credentials: Certified Public Accountant (CPA), Accredited in Business Valuation (ABV), Certified Valuation Analyst (CVA), Certified in Financial Forensics (CFF)

Interesting Fact:

An avid cook, Ray was a sous chef at an upscale restaurant during college.